Classification of table linen; classifiable in Heading 6302
Active· CBP ruling HQ 950310· Issued 1992-01-09
Ruling text
HQ 950310
January 9, 1992
CLA-2 CO:R:C:T 950310 CC
CATEGORY: Classification
TARIFF NO.: 6302.51.2000, 6302.51.4000
Ms. Elaine G. Greenberg
Import Manager
Homemaker Industries, Inc.
295 Fifth Avenue
New York, NY 10016
RE: Classification of table linen; classifiable in Heading 6302
Dear Ms. Greenberg:
This letter is in response to your request for the tariff
classification of table linen from India. Samples were made
available to Customs for examination.
FACTS:
Six articles were submitted to this office. These include
three articles that have a jacquard pattern, designated by you as
a "jacquard table topper (tablecloth)," a "jacquard place mat,"
and a "jacquard napkin." These articles are all made of woven
cotton fabric. The tablecloth measures approximately 54 inches
by 54 inches and contains a stripe, small triangle, and dot
pattern in purple, wine, and mustard colors. The place mat,
which is reversible and quilted, measures approximately 13 inches
by 19 inches. The front of the place mat has the same pattern as
that of the jacquard tablecloth; the back of the place mat has a
solid purple color. The napkin measures approximately 18 inches
by 18 inches and has the same design as that of the jacquard
tablecloth.
Three of the articles have a floral design: they are a table
topper (tablecloth), a napkin, and a quilted table runner. All
of these articles are made of woven cotton fabric. The floral
tablecloth measures approximately 52 inches by 52 inches and is
black with a printed fruit and floral pattern. The floral napkin
measures approximately 18 inches by 18 inches and has the same
design as that of the floral tablecloth. The quilted table
runner measures approximately 15 inches by 54 inches. The front
portion has floral pink, beige, and green colors; the back
portion is solid black.
ISSUE:
Whether the submitted merchandise is classifiable in Heading
6302 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6302, HTSUSA, provides for table linen, among other
articles. The Explanatory Notes, the official interpretation of
the HTSUSA at the international level, state the following
concerning Heading 6302:
These articles are usually made of cotton or flax, but
sometimes also of hemp, ramie or man-made fibers, etc.; they
are normally of a kind suitable for laundering. They
include:
(2) Table linen, e.g., table cloths, table mats and
runners, tray cloths, table centers, serviettes, tea
napkins, sachets for serviettes, doilies, drip mats.
The submitted samples are table linen encompassed within
Heading 6302 in application of the Explanatory Notes.
Accordingly they are classifiable in Heading 6302; the applicable
subheading is 6302.51, HTSUSA, which provides for other table
linen, of cotton.
HOLDING:
The submitted jacquard tablecloth, floral tablecloth,
jacquard napkin, and floral napkin are classified under
subheading 6302.51.2000, HTSUSA, which provides for bed linen,
table linen, toilet linen and kitchen linen, other table linen,
of cotton, tablecloths and napkins, other, plain woven. The rate
of duty is 5.5 percent ad valorem, and the textile category is
369.
The submitted jacquard place mat and quilted table runner
are classified under subheading 6302.51.4000, HTSUSA, which
provides for bed linen, table linen, toilet linen and kitchen
linen, other table linen, of cotton, other. The rate of duty is
7.2 percent ad valorem, and the textile category is 369.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 950310, retrieved 2026-10-12T05:25:38Z, republished verbatim. This digest is informational; only CBP issues binding rulings.